浅议对税务行政自由裁量权的制约  

On the Restriction for the Free Arbitration to the Tax Administration

作　　者：薛钢[1] 

机构地区：[1]中南财经政法大学财政与公共管理学院,湖北武汉430064

出　　处：《税务与经济》2003年第1期55-56,共2页Taxation and Economy

摘　　要：法律赋予税务机关广泛的税务行政执法权 ,但由于种种原因 ,税收权力尤其是其自由裁量权存在着被滥用的情况。对税务行政中的自由裁量行为进行制约是维护税收法治的必然要求。对这种权力的制约应通过权力机制。The law enforcement of the tax administration is given by the law.But because of some reasons,the tax enforcement especially the free arbitration is used randomly.Therefore,it is essential to control the free arbitration to the tax administration.It can be realized by the authority mechanism,professional ethics mechanism and right mechanism.

关 键 词：自由裁量权 税务行政 职业道德 纳税人权利 中国 税务机关 税收法治 

分 类 号：F812.42[经济管理—财政学] D922.22[政治法律—经济法学]